An airline may pay commission inter alia on various items, apart from the basic fare, which are indicated clearly in the ticket issued to a traveller. The basic fare is clearly indicated, followed by various other charges in such ticket. Hence, in our view, when the basic fare is so specifically indicated, the authorities cannot add or delete anything to the same to say that the basic fare should also include those other things.
The dispute in the present case is relating to the liability of the appellant under IPR service on Reverse Charge Mechanism (RCM).
Commissioner (Appeals) has discussed the reasons for dismissing the appeal filed by the Department as time barred. The Department had not produced any evidence to show the date on which the Reviewing Authority received the Order-in-Original.
CESTAT held that Service Tax liability of a sub-contractor would never cease, even when the main contractor remits Service Tax.
CESTAT Chennai held that amount received in the form of penalty amount, forfeiture of earnest money deposit and liquidated damages is not leviable to service tax.
CESTAT Chennai held that non-payment of service tax under GTA by assessee (Co-operative Society) was due to bonafide belief and there was no deliberate intention for not paying tax. Accordingly, extended period of limitation not invocable.
Benefit of CVD exemption under Notification No.30/2004-CE dated 09.07.2004 cannot be denied if condition is such that it is practically impossible to satisfy condition.
ARS International Vs Commissioner of Customs (CESTAT Chennai) Brief facts of the case are that the appellant is a holder of Customs Broker license issued by Commissioner of Customs, Tuticorin and is also transacting business at Bengaluru, Chennai, Mumbai and New Delhi. As per the investigation report dated 23.7.2020, a specific intelligence was received by […]
CESTAT Chennai held that in absence of foreign marking and any other cogent evidence, onus is on department to prove that the smuggled nature of the goods.
CESTAT Chennai held the benefit of notification no. 23/2003-CE dated 31.03.2003 allowable to tipper body as it is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU.
